Sales and Use Tax Annotations

Annotation 440.1760

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1760 Steel Oxidizing Agents. Sodium Hydroxide, Sodium Nitrate and Potassium Nitrate used in the process of blackening steel in which the steel is immersed in a solution of the chemicals and emerges with an oxidized surface are consumed rather than resold. 8/11/64.

Do you have feedback about the BOE website?

Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.

If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.

For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.

Were you able to easily find the information you were seeking?

What changes would you make to this page to improve the user's experience?